Metasurface optical elements enable wavefront control and polarization manipulation with subwavelength resolution. Metasurfaces made of linearly birefringent meta-atoms such as rectangular nano-posts are commonly used to control phase and polarization, but a single layer of these meta-atoms cannot implement transformations with elliptically polarized or circularly polarized eigenstates (i.e., chiral transformations). Here, it is shown that two cascaded metasurface layers comprising linearly birefringent meta-atoms provide sufficiently many degrees of freedom to implement arbitrary unitary phase and polarization transformations. A systematic design method for such metastructures is described and used to design a bifocal metalens that cannot be implemented by a single layer of birefringent meta-atoms. The presented design and implementation techniques introduce a systematic approach for realizing the most general form of lossless polarization and phase transformations using metasurfaces with high efficiency.